Author: Nonna Martinov-Bennie
Publisher:
ISBN: 9780409343953
Category : Auditing
Languages : en
Pages : 359
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Book Description
Now in its 7th edition, Auditing and Assurance: A Case Studies Approach provides a challenging and practical methodology for auditing and assurance students at both undergraduate and postgraduate level. Written by experts in the field, this book provides an overall contextual model to understanding the key elements of the audit process. Each chapter contains real life case studies which are designed to assist self-learning and improved application skills. This text is a valuable resource for any students or practitioners working in the field of auditing and assurance. It is also useful for candidates undertaking the Audit and Assurance (AAA) Module in the Chartered Accountants (CA) Program and CPA Australia's CPA Program. Features · Key revisions to the auditing standards (ISAs/ASAs), most significantly in the areas of audit reporting, disclosures and assertions · Commentary on recent developments in practice, including corporate governance and data analytics · New and updated case studies and exam preparation · Updated online learning materials for students and lecturers.
Author: Mr Matthew Leitch
Publisher: Gower Publishing, Ltd.
ISBN: 1409458237
Category : Business & Economics
Languages : en
Pages : 280
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Book Description
Many people in organizations resent internal control and risk management; these two processes representing unwelcome tasks to be completed for the benefit of auditors and regulators. Over the last few years this perception has been heightened by the disastrous implementation of section 404 of the Sarbanes-Oxley Act of 2002, which is generally regarded as having been too expensive for the benefits it has brought. This important book offers a way of improving this prevailing perception and increasing the value of control and risk management by bringing creativity and design skills to the fore. The value of risk and control activities is often limited by the value of the control ideas available and so Matthew Leitch provides an arsenal of 60 high performance control mechanisms. These include several alternative ways to design controls and control systems, as well as providing controls for monitoring and audit, controls for accelerated learning, and techniques for finding and recovering cash. This design material is combined with insights into the psychology of risk control, strategies for encouraging helpful behaviour and enabling change, and a surprisingly simple integration of internal control with risk management. The book is realistic, practical, original, and easier reading than most in the field. The material is not specific to any one country and has international appeal for internal auditors and all those concerned with risk management, corporate governance and security.
Author: Azevedo, Graça
Publisher: IGI Global
ISBN: 1799813878
Category : Political Science
Languages : en
Pages : 372
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Book Description
The recent global financial and economic crisis has had surprising effects on several economies worldwide. This global event has promoted the discussion on how ethical, transparent, and rigorous the accountability of public sector institutions is. However, public manager accountability is translated into a vision that goes beyond its sphere of activity, demanding information on how public resources have been managed based on the maximization of social welfare and sustainable development. Tools, Strategies, and Practices for Modern and Accountable Public Sector Management is an essential reference source that discusses the process behind how public resources are managed as well as how they are coordinated to achieve collective success. Featuring research on topics such as corporate responsibility, fiscal accountability, and public administration, this book is ideally designed for researchers, managers, financial authorities, auditors, public managers, public administrators, regulatory authorities, accountants, professionals, and students involved with the accountability and reform of public management in local governments.
Author: Bassima Hout
Publisher:
ISBN: 9781473996571
Category : Accounting fraud
Languages : en
Pages :
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Book Description
The case allows students to reflect on a simple real life situation from both an ethical and accounting perspective. It illustrates an ethical dilemma faced by Mrs. Lee during an evening out at a large chain restaurant during her vacation. The waiter offered to provide her with a receipt only if she paid by credit card because the printer was broken. Mrs. Lee, a professional accountant (Certified Management Accountant and Certified Public Accountant), suspected the waiters intentions were fraudulent. She quickly evaluated through observation the weaknesses in internal control and the potential presence of fraud to make her decision. The case illustrates an ethical dilemma, the collection and sales cycle, and common, related internal control deficiencies in a restaurant setting.
Author: Alan Trenerry
Publisher: UNSW Press
ISBN: 9780868404011
Category : Business & Economics
Languages : en
Pages : 374
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Book Description
An accounting textbook that describes the objectives and practices of internal control.
Author:
Publisher:
ISBN:
Category : Case method
Languages : en
Pages : 134
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Book Description
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 376
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Book Description
Author: Olof Arwinge
Publisher: Springer Science & Business Media
ISBN: 3790828823
Category : Business & Economics
Languages : en
Pages : 205
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Book Description
The concept of internal control has developed along with audit practice. As demands have been made for greater accountability in corporate governance, the significance of internal control systems in companies has increased. Traditionally internal control has had a fairly direct relationship to financial reporting quality but wider approaches to internal control have expanded those boundaries much further. Stakeholders are increasingly concerned with the effectiveness of internal controls, and disclosure requirements are making firms to go public with regard to their internal control systems. From a design perspective, current research suggests that internal control designs are contingent upon variables such as company strategies, risk appetite, regulatory characteristics, and organizational size. Also there is much to learn about internal control quality, and the way internal control quality is associated with overall corporate governance quality. This book fills that gap.
Author: Richard E. Cascarino
Publisher: John Wiley & Sons
ISBN: 1118478509
Category : Business & Economics
Languages : en
Pages : 194
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Book Description
The essential companion to Corporate Fraud and Internal Control, complete with review exercises for key concepts Used together with Corporate Fraud and Internal Control: A Framework for Prevention, this Workbook tests readers' knowledge of the subject with a focus on the appropriateness of the design of the system of internal controls in fraud risk mitigation, as well as the mechanisms to ensure effective implementation and monitoring on an ongoing basis. This Workbook includes step-by-step exercises and tests to help the reader master the techniques in fraud prevention and detection. Companion to Corporate Fraud and Internal Control: A Framework for Prevention Includes step-by-step exercise and tests Provides discussion-based case studies Features the necessary tools that companies need to combat fraud Written by a fraud prevention leader, Corporate Fraud and Internal Control Workbook features a fill in the blanks structure, followed by a short answer section, and ending with a discussion based series of case studies covering the following topics.
Author: Mathew Fawcett
Publisher:
ISBN: 9781760738402
Category :
Languages : en
Pages : 0
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Book Description
